Amendment on VAT Definition of Raw Sugar

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BIR REVENUE REGULATIONS NO. 13-2013: Amendment on VAT Definition of Raw Sugar

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Title Supreme Court: Amendment on VAT Definition of Raw Sugar

Law: Bir Revenue Regulations No. 13-2013

Decision Date: Sep 20, 2013

BIR Revenue Regulations No. 13-2013 amends the definition of raw sugar for VAT purposes, clarifying that only muscovado sugar qualifies as raw sugar, while sugars produced through centrifugal processes are subject to VAT.

raw sugar

value added

revenue regulations

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